20 CRR-NY 295.3NY-CRR
20 CRR-NY 295.3
20 CRR-NY 295.3
295.3 Residents.
(a) Resident individual (Administrative Code of the City of New York, § 11-1901[h]).
Whether an individual is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an individual is a resident of the State of New York. (See section 105.20 of this Title.)
(b) Resident estate or trust (Administrative Code of the City of New York, § 11-1901[j]).
Whether an estate or trust is a resident of the City of New York shall be determined using the same rules and definitions that apply in determining whether an estate or trust is a resident of the State of New York. (See section 105.23 of this Title.)
20 CRR-NY 295.3
Current through February 15, 2022
End of Document |